Daň z příjmů fyzických osob v komparaci odvodů u zaměstnance a osoby samostatně výdělečně činné

Abstract

Thesis is focused on the comparison of personal income tax charges of an employee and self-employed person in the Czech Republic. The first part introduces the signifikance and role of personal income tax, according to the law relating to this tax. It also deals with the question of what are possibilities and ways to optimize the amount of tax and other tax charges. Thesis explains the advantages, disadvantages and differences in individual optimization options. Thesis also explained the obligation of solidarity levy tax. The last chapter is devoted to a comparison and evaluation of the differences between tax charges employee and self-employed person. Example for calculating tax and other tax charges clearly shows the differences in the amount charges between these persons.